(1)‘non-established taxable person’ means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there and who is not otherwise required to be identified pursuant to Article 214;
(3)‘Member State of identification’ means the Member State which the non-established taxable person chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Chapter;
For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:
(1)(2) ‘electronic‘telecommunications services’ and ‘electronically supplied‘broadcasting services’ mean the services referred to in pointpoints (k)(a) and (b) of the first paragraph of Article 59;58;
(2)‘electronic services’ and ‘electronically supplied services’ mean the services referred to in point (c) of the first paragraph of Article 58;
(4) 3 ‘Member State of consumption’consumption meansmeans’ the Member State in which, pursuant to Article 58,which the supply of the telecommunications, broadcasting or electronic services is deemed to take place;place according to Article 58;
(4)(5) ‘VAT return’ means the statement containing the information necessary to establish the amount of VAT due in each Member State.